Faridabad Implements Pvt. Ltd. Vs DCIT (ITAT Delhi)
Case ke facts
Assessee ke locker mein cash mila. Department ne poora amount as unexplained maana. Company ne bola group cash book mein yeh amount record hai aur yeh ignore nahi kiya ja sakta.
Mudda (Issue)
Kya group cash ki entry hote hue bhi cash unexplained maana jaa sakta hai?
Faisla (Held)
ITAT ne addition hata diya. Bola jab tak contrary material nahi hai, cash book ki entry final mani jayegi.
Practical takeaway
Agar cash record hai to uski proper group cash book dikhana zaruri hai. Department record bina check kiye addition nahi kar sakta.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-10.